Note 1 - Description of Richland County and Reporting Entity

Property tax payments received during 2000 for tangible personal property (other than public utility property) is for 2000 taxes. 2000 real property taxes are levied after October 1, 2000 on the assessed value as of January 1, 2000, the lien date. Assessed values are established by state law at 35 percent of appraised market value. ................
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